| Coal |
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| Description: |
There is a severance tax on all coal products severed from the ground in Tennessee. The tax is on the entire production in the state, even if it is sold or delivered outside the state. |
| Due Date: |
Monthly, 15th day of the month following the tax filing period |
| Tax Rate: |
$1.00 per ton severed (there are different rate for coal severed before July 1, 2013) |
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| Mineral |
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| Description: |
Any county may pass a resolution to tax sand, gravel, sandstone, chert, and limestone severed from the ground within that county. |
| Due Date: |
Monthly, 15th day of the month following the tax filing period |
| Tax Rate: |
Up to $0.15 per ton - tax rate is set by county |
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| Crude Oil |
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| Description: |
A tax is imposed on all crude oil removed from the ground in Tennessee. |
| Due Date: |
Monthly, 20th day of the month following the tax filing period |
| Tax Rate: |
3% of sales price |
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| Natural Gas |
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| Description: |
A tax is imposed on all natural gas removed from the ground in Tennessee. |
| Due Date: |
Monthly, 20th day of the month following the tax filing period. |
| Tax Rate: |
3% of sales price |